The Green Book

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Internal control helps an entity run its operations efficiently and effectively, report reliable information about its operations, and comply with applicable laws and regulations. Standards for Internal Control in the Federal Government, known as the "Green Book," sets the standards for an effective internal control system for federal agencies.

View the Current Green Book

View the 1999 Green Book

On September 10, 2014 GAO issued its revision of Standards for Internal Control in the Federal Government. You can read the press release here. The 2014 revision will supersede GAO/AIMD-00-21.3.1, Standards for Internal Control in the Federal Government: November 1999.

Legislative Authority

Federal Managers' Financial Integrity Act (FMFIA) requires that federal agency executives periodically review and annually report on the agency's internal control systems. FMFIA requires the Comptroller General to prescribe internal controls standards. These internal control standards, first issued in 1983, present the internal control standards for federal agencies for both program and financial management.

State, Local, and Not-For-Profit Applicability

The Green Book may also be adopted by state, local, and quasi-governmental entities, as well as not-for-profit organizations, as a framework for an internal control system.

Effective Date

GAO's 2014 revision will be effective beginning with fiscal year 2016 and the FMFIA reports covering that year. Management, at its discretion, may elect early adoption of the 2014 Green Book.

Revision Process

Green Book revisions undergo an extensive, deliberative process, including public comments and input from the Green Book Advisory Council. GAO considered all comments and input in finalizing revisions to the standards.

Advisory Council

The Comptroller General of the United States established the Green Book Advisory Council (GBAC) in 2013 to provide input and recommendations for revisions to the Green Book. The GBAC consisted of highly qualified individuals with complementary skills that provided a strong knowledge base in internal controls from entities such as:

  • internal audit community;
  • federal, state, and local government;
  • academia; and
  • organizations that perform financial, compliance, and performance auditing.

GBAC members served two year terms and could be reappointed by the Comptroller General. Below is the list of members emeritus.


Advisory Council Emeritus Members and Term

Name Title Organization Tenure

Audrey A. Gramling


Professor of Accounting

Oklahoma State University


Dr. Brett M. Baker

Inspector General

National Archives and Records Administration


Matthew Bohdan


Plante Moran, PLLC


Sheila Conley

Deputy Assistant Secretary and Deputy CFO

U.S. Department of Health and Human Services


Douglas Cotnoir

State Controller

State of Maine


Kayla Futch

Managing Director



MelaJo K. Kubacki

Assistant CFO for Financial Management

U.S. Department of Housing and Urban Development


Allison C. Lerner

Inspector General

National Science Foundation


Sonia Montano

Audit Manager

City and County of Denver


Edward J. Murray

Principal Deputy Assistant Secretary for Management and Deputy CFO

U.S. Department of Veterans Affairs


Sherrill F. Norman

Auditor General

State of Florida


Douglas F. Prawitt

COSO Board Member, Director and Professor of Accountancy

Brigham Young University


Margaret Vo Schaus

Chief Financial Officer

National Aeronautics and Space Administration


Tammy Whitcomb Hull

Inspector General

U.S. Postal Service




Related Guidance

Managers and auditors may use the Green Book in conjunction with professional guidance issued by GAO and other authoritative bodies.

  • Internal Control Management and Evaluation Tool, GAO-01-1008G, August 2001
  • Committee of Sponsoring Organizations of the Treadway Commission, Internal Control - Integrated Framework, May 2013

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GAO Contacts

For technical or practice questions regarding the Green Book please call (202) 512-9535 or e-mail

Looking to purchase a print copy of the Green Book?
Printed copies of the Green Book will only be available from the U.S. Government Bookstore at the Government Printing Office.